Motta Company has the following production data for April: units started and completed 40,000, and ending work in process 5,000 units that are 100% complete for materials and 40% complete for conversion costs. Motta uses the FIFO method to compute equivalent units. If unit materials cost is \($8\) and unit conversion cost is \($12\), deter- mine the costs to be assigned to the units transferred out and the units in ending work in process. The total costs to be assigned are $864,000.